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EXCEL - IDEA: XBRL DOCUMENT - Trans-Pacific Aerospace Company, Inc.Financial_Report.xls
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v2.4.0.6
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Oct. 31, 2012
Accounting Policies [Abstract]  
Schedule of fair values of assets and liabilities

 

          Fair Value Measurements at  
          October 31, 2012  
    Carrying                          
    Value                          
    October 31,                          
    2012     Level 1     Level 2     Level 3  
Liabilities:                                
Convertible notes payable   $ 260,000     $     $     $ 260,000  

  

          Fair Value Measurements at  
          October 31, 2011  
    Carrying                          
    Value                          
    October 31,                          
    2011     Level 1     Level 2     Level 3  
Liabilities:                                
Convertible notes payable   $ 260,000     $     $     $ 260,000  
Schedule of Deferred tax asset and the valuation account
    October 31,  
    2012     2011  
Deferred tax asset:                
  NOL Carry forward   $ 840,370     $ 700,137  
  Valuation allowances     (840,370 )     (700,137 )
  Total   $     $  
Schedule of components of income tax expense
Current Federal Tax   $     $  
Current State Tax            
Change in NOL benefit     140,233       284,353  
Change in valuation allowance   $ (140,233 )     (284,353 )
    $     $  
Schedule of Earnings Per Share Basic and Diluted
    For the
Year Ended
October 31,
 
    2012     2011  
             
Net loss from continuing operations   $ (1,537,219 )   $ (3,044,151 )
                 
Discontinued operations                
Net gain (loss) from discontinued operations            
                 
Net loss from operations   $ (1,537,219 )   $ (3,044,151 )
                 
Basic and diluted net loss from continuing operations per share   $ (0.02 )   $ (0.07 )
                 
Basic and diluted net loss from discontinued operations per share   $     $  
                 
Basic and diluted net loss attributable to Trans-Pacific Aerospace Company, Inc. per share   $ (0.02 )   $ (0.07 )
                 
Weighted average number of common shares outstanding, basic and diluted     67,440,727       43,353,134